Investigating the moderating role of knowledge: The relationship between auditor’s experience and ethical judgment

Abstract

Based on ethical judgment, we examine the Auditor experience and ethical judgment: Examining the moderating role of knowledge. We hypothesize that the auditor's knowledge can be moderate the effect of auditor's experience on ethical judgment. Our research hypothesis was tested in a survey of 97 government auditors in South Sulawesi (Indonesia). Variance-based SEM techniques (structural equation models) with employs WarpPLS 6.0 was used to verify the hypothesis. The results of the study show that the auditor's knowledge acts as a quasi-moderator variable in explaining the relationship between auditor's experience and ethical judgment.

The Impact of Transformational Leadership, Transactional Leadership, and Knowledge Management on Innovation Mediated by Human Capital in The Pharmaceutical Industry in Indonesia

“…Thus the tenth hypothesis (H10) is accepted, the role of human capital is partial complementary mediation. The results of this study are consistent with previous research such as research conducted by (Idris et al, 2019), (Singh et al, 2019), (Sun et al, 2020) and (Rezaei et al, 2021) which stated that partially, human capital mediates the indirect relationship between knowledge management and innovation positively and significantly in both product and process dimensions (Helal et al, 2023). The benefits of good knowledge management increase the quality of human capital which will encourage increased productivity, provide value-added goods and services, increase customer satisfaction, and stimulate creativity and innovation.…”

“…Knowledge management is needed as an important resource for increasing human capital to increase innovation (Singh et al, 2019), (Safriyanti et al, 2021). Human capital mediates the influence of knowledge management on innovation (Rezaei et al, 2021), (Idris et al, 2019) both product innovation and process innovation (Helal et al, 2023). As a result, the following hypothesis is proposed: Hypothesis 4 (H4) : Human capital has a significant effect on innovation.…”

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